1Short Title, application, and commencement

(1)This Act may be cited as the Goods and Services Tax Amendment Act 1996, and shall be read together with and deemed part of the Goods and Services Tax Act 1985 (in this Act referred to as the principal Act).

(2)Except as provided in subsections (3) and (4), the provisions of this Act shall apply with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after the 1st day of April 1997.

(2)Notwithstanding subsection (1), Part 5 of the principal Act continues to apply as if it had not been repealed to every notice of assessment or reassessment—

(a)Issued by the Commissioner under the principal Act before the 1st day of October 1996; or

(b)That is referred to in section 31(2) of the principal Act (as inserted by section 7 of this Act).

(3)The Commissioner may, with the written agreement of a registered person, specify that a notice of assessment or reassessment—

(a)Issued before the 1st day of October 1996, is to be treated as if it had been issued after that date (in which case the provisions of Parts 4A and 8A of the Tax Administration Act 1994 apply to the notice):

(b)Issued on or after the 1st day of April 1996, is to be treated as if it had been issued before that date (in which case the provisions of Part 5 of the principal Act continue to apply to the notice).

9Additional tax to be payable if default made in payment of tax

(2)Notwithstanding subsection (1), section 41 of the principal Act as it applied immediately before its repeal by this Act continues to apply to a person's obligations in respect of all taxable periods commencing before the 1st day of April 1997 as if—

12Refund of excess tax

13Commissioner's right to withhold payments

(2)Notwithstanding subsection (1), section 46 of the principal Act as it applied immediately before its repeal by this Act continues to apply in respect of all taxable periods commencing before the 1st day of April 1997 as if—

(2)Notwithstanding subsection (1), Part 10 of the principal Act as it applied immediately before its repeal by this Act continues to apply to a person's obligations in respect of all taxable periods that commence before the 1st day of April 1997 as if—